M/s S.A. Products, Lucknow Thru. Prop. Sandeep Arora Versus State of U.P. Thru. Prin. Secy., Deptt. of Commercial Tax And Ors.

2019 (2) TMI 330 – ALLAHABAD HIGH COURT – TMI – Amount involved in E-way bill – petitioner has generated e-way bill for more amount and on physical verification the same was found less – contravention of provisions of CGST and SGST 2017 or not – Held that:- The e-way bills have been annexed on page 20-23. The hard copies are not required. There is no inference drawn by the opposite parties that the e-way bills were not correct or they were fake – an officer of not less than the rank of Assistant Commissioner, who is well versed with the facts of the case, may be present before the Court on the date fixed.

List on 14.2.2019 as fresh. – Misc. Bench No. – 3349 of 2019 Dated:- 5-2-2019 – Shabihul Hasnain And Alok Mathur JJ. For the Peti

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